The auditors, Two Tomorrows, say that being able to distinguish between editorial and sponsored content remains a key challenge. They look forward to carbon tracker reports on emissions, and recommend formalising the approach to sustainability factors in the planning and execution of events

The auditors, Two Tomorrows, highlight the successes of the community programme, which include undertaking an independent monitoring and evaluation, despite commercial pressures which saw a fall in financial investment.

The Guardian Foundation continues it's work with journalists, editors and managers overseas, including funding the Guardian training scheme in Johannesburg and collaborating to found a European Press Prize

The auditors, Two Tomorrows, note the wide effects of the move to digital first. And, while the Guardian has been open about the need to reduce headcount, it will need to achieve the right size and structure in an open and fair way